Treasury Regulations · 26 CFR
§ 1.66-5. Effective date.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 66
Cite as 26 CFR § 1.66-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 10, 2003 by T.D. 9074
- Issued under
- 26 U.S.C. § 66
- Length
- 54 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
Sections 1.66-1 through 1.66-4 are applicable on July 10, 2003. In addition, § 1.66-4 applies to any request for relief filed prior to July 10, 2003, for which the Internal Revenue Service has not issued a preliminary determination as of July 10, 2003.
[T.D. 9074, 68 FR 41070, July 10, 2003]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9074 (68 FR 41070)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Definition of Gross Income, Adjusted Gross Income, and Taxable Income
Nearby sections
- § 1.66-1 Treatment of community income.
- § 1.66-2 Treatment of community income where spouses live apart.
- § 1.66-3 Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
- § 1.66-4 Request for relief from the Federal income tax liability resulting from the operation of community property law.
- § 1.66-5 Effective date.
- § 1.67-1T 2-percent floor on miscellaneous itemized deductions (temporary).
- § 1.67-2T Treatment of pass-through entities (temporary).
- § 1.67-3 Allocation of expenses by real estate mortgage investment conduits.
- § 1.67-3T Allocation of expenses by real estate mortgage investment conduits (temporary).